XML 21 R10.htm IDEA: XBRL DOCUMENT v3.25.3

Investments

9 Months Ended

Sep. 27, 2025

Investments

Investments

Note 2 – Investments

The following is a summary of the estimated fair value of short-term investments classified as trading securities:

​

​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​
​	​	September 27,		​	December 31,
(Millions of dollars)		2025		​	2024
Domestic equity securities	​	$	245	​	$	205	​
Foreign equity securities	​		121	​		98	​
Domestic debt securities	​	​	509	​	​	635	​
Foreign debt securities	​	​	90	​	​	102	​
Money market funds held in trading accounts	​	​	74	​	​	28	​
Other trading securities	​	​	—	​	​	7	​
Total trading short-term investments	​	$	1,039	​	$	1,075	​

​

The unrealized gains related to trading securities still held at the end of the respective reporting periods were $15 million and $36 million for the three- and nine-month periods ended September 27, 2025, respectively, and $27 million and $44 million for the three- and nine-month periods ended September 28, 2024, respectively.

Seaboard had $40 million of short-term investments denominated in foreign currencies as of both September 27, 2025 and December 31, 2024.

As of September 27, 2025 and December 31, 2024, Seaboard had long-term investments of $203 million and $141 million, respectively, classified in other non-current assets on the condensed consolidated balance sheets. During the second quarter of 2025, Seaboard invested $50 million in an investment company that owns corporate debt securities. The investment is

measured using Net Asset Value (“NAV”) as a practical expedient. See Note 5 to the condensed consolidated financial statements for further discussion. The other long-term investments are primarily in real estate and are accounted for under the equity method of accounting.

X

- Definition

The entire disclosure for investments in certain debt and equity securities.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 940
-SubTopic 320
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/940-320/tableOfContent

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name Regulation S-K (SK)
-Number 229
-Section 1403
-Paragraph b
-Publisher SEC

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/320/tableOfContent

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 10
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-10

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6B
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6B

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6B
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6B

Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 942
-SubTopic 320
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/942-320/tableOfContent

+ Details

Name:	us-gaap_InvestmentsInDebtAndMarketableEquitySecuritiesAndCertainTradingAssetsDisclosureTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_ShortTermInvestmentsAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration